Richard Bruton
Question:61 Mr. R. Bruton asked the Minister for Finance if his attention has been drawn to the different tax treatment of separated, cohabiting and married parents; and the rationale for this structure. [8671/04]
View answerTuesday, 23 March 2004
Questions (71)
Written answers
I am aware that the tax treatment differs as between separated, cohabiting and married parents. The detail of this treatment was included in my reply to a question from the Deputy last month. The difference in treatment reflects the differing nature of the relationships involved, the legal arrangements between the relevant parties as regards maintenance and support, and the provisions of the general law as it relates to the status of familial structures.